This opinion cites 6 cases:

Hays Corp. v. Commissioner , 40 T.C. 436 ( 1963 )

• United States Tax Court |   Tuesday, May 28, 1963 |   Cited 0 times

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The Hays Corporation v. Commissioner of Internal Revenue , 331 F.2d 422 ( 1964 )

• Court of Appeals for the Seventh Circuit |   Tuesday, May 26, 1964 |   Cited 0 times

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Commissioner v. Lundy , 116 S. Ct. 647 ( 1996 )

• Supreme Court of the United States |   Wednesday, January 17, 1996 |   Cited 0 times

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Connecticut National Bank v. Germain , 112 S. Ct. 1146 ( 1992 )

• Supreme Court of the United States |   Monday, March 9, 1992 |   Cited 0 times

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Welch v. Helvering , 54 S. Ct. 8 ( 1933 )

• Supreme Court of the United States |   Monday, November 6, 1933 |   Cited 0 times

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Dwyer v. Commissioner , 106 T.C. 337 ( 1996 )

• United States Tax Court |   Wednesday, May 15, 1996 |   Cited 0 times

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